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TMI Blog1966 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal was dismissed on the ground that the same was barred by limitation. The question for our consideration is whether that decision suffers from any error of law. Section 20(1) of the Mysore Sales Tax Act, 1957, as it stood at the time of the filing of the appeal, provided that any assessee objecting to an assessment made on him under sub-sections (2) and (3) of section 12, may wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment No. of 19 Registration No. Assistant Commercial Tax Officer Commercial Tax Officer .. To (Dealer) Take notice that you have been finally assessed under the Mysore Sales Tax Act, 1957, to a tax of Rs...............[Rupees.................. ..................(in words)] only for the year ending........./the period up to and inclusive of the date of discontinuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of- Nature of goods. Rate of tax. Turnover. (1) (2) (3) Total... Place: Date: Assessing Authority. 1. (Inserted by Notification No. FD. 91 CSL.64 dated 23rd July 1964). NOTE.-(1) Where payment is made by cheque, the cheque shall be such as under the Mysore Financial Code is receivable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation for filing an appeal under section 20 is not the service of a copy of the order of assessment, but the service of a "notice of assessment". Hence, the appellant's appeal before the Deputy Commissioner was clearly barred by time. But Mr. Katageri, the learned counsel for the assessee, relying on the decision of this Court, in Civil Revision Petition No. 401 of 1960, decided by a Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate case if and when necessary." It has now become necessary to decide as to what is meant by the expression "notice of assessment". For the reasons already mentioned by us, we are of the opinion that service of a notice in Form No. 6 is a service of a "notice of assessment" and the assessee having been served with that notice; nearly 5 years prior to his filing the appeal before the Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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